HCOTEG60750 | Movements between Northern Ireland and EU countries: Notice 179

Introduction

Notice 179 - ‘Mineral (Hydrocarbon) Oils : Duty and VAT : Warehousing and related procedures’ sets out the UK excise duty and VAT responsibilities of revenue traders importing, warehousing, refining, producing or marking mineral oil.

Specific information in respect of EU movements is covered in parts 5 and 7 of Notice 179.

N 179 - Section 5

Section 5.2 deals with the procedures for oil shipped to Northern Ireland from EU Countries. More detail is to be found in Notice 197.

N 179 - Section 7

Section 7.7 deals with the procedures for the movement of oil under duty suspension from Northern Ireland to an EU Country.

Section 7.8 deals with the procedures for exports from Northern Ireland to non-EU countries via EU Countries.

Movement of the oil products listed in Appendix I between Northern Ireland and an EU Country is, under teh terms of the Norhtern Ireland Protocol, subject to the arrangements required in the Excise Movements Directive (Directive 2008/118).

The requirement for the movement of excisable goods under duty suspension between Northern Ireland and EU Countries are set out in Notice 197 (HMRC website) Receipt into and removal from an excise warehouse of excise.